Overview
Australia has a few different frameworks for emissions and energy reporting, and which one applies to you depends on your size and your obligations. This page explains the three you are most likely to encounter: the National Greenhouse Accounts (NGA) factors, the National Greenhouse and Energy Reporting (NGER) scheme, and the AASB S2 climate-related financial disclosure standard.
National Greenhouse Accounts (NGA)
The National Greenhouse Accounts Factors are published by the Australian Government to help estimate greenhouse gas emissions from energy use and related activities.
NGA factors are commonly used to:
- estimate emissions using published conversion factors
- apply consistent methods across internal emissions calculations
- support broader analysis and non-NGER reporting contexts
NGA factors are updated periodically (typically annually), so the factor year should be considered when comparing outputs over time.
National Greenhouse and Energy Reporting (NGER)
The National Greenhouse and Energy Reporting (NGER) scheme is Australia's national framework for reporting company information on:
- greenhouse gas emissions
- energy production
- energy consumption
The scheme is established under Commonwealth legislation and administered by the Clean Energy Regulator. Corporations that meet thresholds must register and report annually.
AASB S2 (climate-related financial disclosures)
AASB S2 is Australia's climate-related financial disclosure standard. It requires eligible entities to disclose their climate-related risks and opportunities, and their greenhouse gas emissions, as part of mandatory financial reporting. It is being introduced in phases by entity size, with the largest entities first.
In broad terms:
- It covers Scope 1 and Scope 2 emissions from the first reporting year, with Scope 3 required from the second year.
- For fleet and industrial operators, Scope 1 emissions from fuel are a core input, which is exactly what your fuel and telematics data can produce.
Because AASB S2 sits within financial reporting, the emissions figures need to be accurate and assurance-ready, not just indicative. Confirm your obligations and timing against the current standard and ASIC and AASB guidance.
Which one applies to you?
| Framework | What it is | Who it is for | The obligation |
|---|---|---|---|
| NGA factors | Published emission factors and methods for estimating emissions | Anyone estimating emissions | Not an obligation, a calculation resource |
| NGER | Legislated scheme for reporting emissions and energy use | Corporations that meet the thresholds | Mandatory registration and annual reporting if over threshold |
| AASB S2 | Climate-related financial disclosure standard | Larger entities, phased in by size | Mandatory climate and emissions disclosure as it applies to you |
If you are not sure whether NGER thresholds or AASB S2 phasing capture your business, check current CER and AASB/ASIC guidance or speak with your adviser.
Why this distinction matters
The selected standard affects:
- the method basis used for calculations
- whether outputs are aimed at internal analysis or regulated reporting
- how results should be interpreted for governance and compliance workflows
How Nuonic helps
Nuonic converts your fuel and telematics data into NGER and AASB S2 emissions reports, with Scope 1 fuel emissions calculated using Australian emission factors and every figure traceable to source for assurance. Get started, or see the emissions reporting overview.
References
Department of Climate Change, Energy, the Environment and Water (DCCEEW):
Clean Energy Regulator (CER):
Legislation:
Sustainability reporting:
Important
This page is general information only and is not legal advice. For compliance decisions, confirm requirements against current official publications and seek qualified advice where needed.